| AGRICULTURE, FORESTRY AND FISHING: |
| Poultry farming for breeding, eggs and meat: |
| Animal housing environmental control assets: |
| Curtains: |
| Baffles, brooders | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Sidewalls | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Tunnel inlets | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Pig farming: |
| Animal housing assets: |
| Curtains - sidewalls | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Meat processing: |
| Cold storage assets: |
| Air curtains | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Plywood and veneer manufacturing: |
| Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders) | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Motor vehicle manufacturing: |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Air curtains | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Guestroom assets: |
| Window blinds and curtains | 6 years | 33.33% | 16.67% | 1 Jul 2005 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture exhibition: |
| Curtains, wall and acoustic treatments | 7 years | 28.57% | 14.29% | 1 Jan 2001 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Window curtains | 6 years | 33.33% | 16.67% | 1 Jul 2004 |
| Bathroom assets: |
| Shower curtains (excluding curtain rods and screens) | 2 years | 100.00% | 50.00% | 1 Jul 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| General practice medical services: |
| Privacy curtains and rails | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Retirement village and accommodation for the aged operation: |
| Common area assets: |
| Curtains and drapes - see Table B Curtains and drapes |